Chapter 3.04
BUDGETS*
Sections:
3.04.010 Financial estimate made by officers.
3.04.030 Tax rate determination.
3.04.040 Moneys apportionment--City council duty.
3.04.050 Moneys apportionment--Transferable--When--How.
* For statutory provisions on the filing of the city budgets, see Gov. Code §53900 et seq.
3.04.010 Financial estimate made by officers:
On or before the first day of August of each year, the mayor, clerk, treasurer, chief of police, judge, health officer, auditor, and such other chief administrative officers as the council may require, shall make an estimate of the financial needs o£ their respective departments for the coming fiscal year, including the actual expenditures for the month of July just passed, and shall file said estimates with the city clerk. The estimate filed by the mayor shall cover all contemplated expenditures of the legislative department, and so far as possible, shall include expenditures for the proposed improvements to be financed by bond issues, special assessments, or methods other than by ordinary taxation. Said estimates shall be made on standardized budget forms to be furnished by the city clerk. The budget forms shall contain the names of accounts as set forth in the annual report of the city clerk to the State Controller, together with provision for all funds carried on the books of the city, and shall provide a column for "Actual last year’s Receipts and Payments" respectively, and a column for "This year’s estimated Receipts and Expenditures" respectively. The funding section of estimates shall provide columns for unencumbered cash balances as of the ending of the prior year, estimated receipts from sources other than by taxation, total estimated receipts other than by taxation, expenditures allowed by the city council and a column for revenue to be raised by taxation together with a column designated "tax rate upon each one hundred dollars valuation." (Ord. 22 §1, 1948).
3.04.020 Projected estimate.
The city council shall consider the said estimates and shall adopt a final budget of estimated receipts and payments for the ensuing fiscal year, inclusive of the month of July just passed. (Ord. 22 §2, 1948).
3.04.030 Tax rate determination:
The tax rate for the ensuing fiscal year, after making due allowance for the anticipated revenues from other sources, shall be based on the adopted budget. The resolution or ordinance levying taxes shall specify the number of cents or fraction thereof on each one hundred dollars valuation to be levied for the ordinary annual requirements of each department, the number of cents or fraction thereof for specific purposes, and the number of cents or fractions thereof necessary to meet the interest and principal on outstanding bonds and special taxes voted by the people. The rate per each one hundred dollars valuation shall be expressed on the budget pertaining to each of the respective funds of the city. (Ord. 22 §3, 1948).
3.04.040 Moneys apportionment--City council duty.
All moneys received from taxes and other sources shall be deposited with the city treasurer and apportioned to the respective funds and/or departments in accordance with the estimated budget. Thereafter the city clerk in his quarterly statement shall show the condition of the budget and the amounts withdrawn by the respective departments from the respective funds from time to time. It shall be the duty of the city council to control the expenditures of each department in accordance with the budget, provided, however, that allowance shall be made for irregularity of expenditures at times because of seasonable requirements or the economical advantages of making quantity purchases. (Ord. 22 §4, 1948).
3.04.050 Moneys apportionment--Transferable--When--How.
No moneys received from taxes or other sources and deposited as aforesaid to the credit of any particular fund, shall ever be transferred to another or different fund or department unless and until the city council adopts a resolution by a four-fifths vote of all its members, setting forth the reasons for ordering the making of such transfer or authorizing such different use than provided in the adopted budget, provided, that at the close of each fiscal year, all unexpended and unencumbered cash balances remaining in each separate fund, or to the credit of each separate department, shall be transferred automatically to the general fund; and it shall be the duty of all fiscal officers of the municipality to make and show such transfers on their respective books and records. No city official shall be entitled to receive a salary warrant for the month of July of each fiscal year until said estimate for his respective department shall have been made and filed with the city clerk. (Ord. 22 §5, 1948).